An audit of the quality control department is being planned. Which of the following would least likely be used in the preparation of a preliminary survey questionnaire?
An audit of the quality control department is being planned. Which of the following would least likely be used in the preparation of a preliminary survey questionnaire?
The permanent audit file is least likely to be used in the preparation of a preliminary survey questionnaire for an audit of the quality control department. The permanent audit file typically contains information that is relevant across multiple audits, not specific information necessary for preparing a preliminary survey for a particular audit. On the other hand, analyzing quality control documents, prior audit reports, and management's charter for the quality control department are all directly relevant and provide necessary insights for preparing the survey questionnaire.
(A) is part of the fieldwork process of an Audit activity, while (B,C, and D) can be used to establish a practical working knowledge of departmental objectives and procedures.
How option A is the answer and not option B?